Roper, Phil
Transfer pricing one-way street or a dead end? / by Phil Roper, Thomas D. Bettge and Alistair Pepper
In this article, the authors examine the United Kingdom’s “one-way street” transfer pricing rule and weigh the benefit of maintaining this approach versus providing greater flexibility for taxpayers to make self-initiated downward adjustments.
REINO UNIDO
PRECIOS DE TRANSFERENCIA
CONTRIBUYENTES
BENEFICIOS
Bettge, Thomas D.
Pepper, Alistair
Tax Notes International 1048-3306 v. 116, n. 11, December 16 2024, p. 1693-1700
Transfer pricing one-way street or a dead end? / by Phil Roper, Thomas D. Bettge and Alistair Pepper
In this article, the authors examine the United Kingdom’s “one-way street” transfer pricing rule and weigh the benefit of maintaining this approach versus providing greater flexibility for taxpayers to make self-initiated downward adjustments.
REINO UNIDO
PRECIOS DE TRANSFERENCIA
CONTRIBUYENTES
BENEFICIOS
Bettge, Thomas D.
Pepper, Alistair
Tax Notes International 1048-3306 v. 116, n. 11, December 16 2024, p. 1693-1700